1.audit 审计 v:ZD}Q_
2.attestation 鉴证 }6(:OB?
3.credibility 可信赖程度 0
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4.audit of financial statements 财务报表审计 3@A k6Uh
5.agreed-upon procedures 执行商定程序 VdrF=V&] O
6.high levels of assurance 高水平保证
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7.compilation 编制 8BdeqgU/_
8.reliability 可靠性
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9.relevance 相关性 A) .AAr
10.professional skepticism 职业谨慎 w/@%xy
11.objectivity 客观性 YRXe j
12. professional competence 专业胜任能力 b(,[g>xH
13.Senior/CPA-in-charge 项目经理 J)+eEmrU
14.audit engagement letter 业务约定书 r JxT)bR
15.recurring audit 连续审计 smNr%}_g
16.the client 委托人 8gdOQ=a
17.change CPA 更换注册会计师 3s
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18.the existing CPA 现任注册会计师 @5ybBh]
19.the successor CPA 后任注册会计师 <;K/Yv'{r
20.the preceding CPA前任注册会计师 ]].21
21.issue the audit report 出具审计报告
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22.expert 专家 >TJ$Z3
23.the board of directors 董事会 j_g9RmZT
24.knowledge of the entity‘ s business 了解被审计单位情况 W>49,A,q
25.assess material misstatement risks评估重大错报风险 C $;~=
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 q5Mif\
27.a general knowledge of —— 初步了解―――的情况 >sk
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28.a more knowledge of—— 进一步了解的情况 w9BH>56/"
29.the prior year‘s working papers 以前年度工作底稿 cke[SUH,
30.minutes of meeting 会议纪要 ' ga2C\)
31.business risks 经营风险 ^u74WN
32.appropriateness 适当性 bvKi0-
33.accounting estimate 会计估计 t$2{U
34.management representations 管理层声明 oPV"JGa/B4
35.going concern assumption 持续经营假设 _Fjv.VQ,
36.audit plan 审计计划 :
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37.significant audit areas 重点审计领域 $P~ a
38.error 错误 XQPJ(.G
39.fraud舞弊 ];YOP%2
40.modified or additional procedures 修改或追加审计程序 "/=xu|
41.misappropriation of assets 侵占资产 x(~l[hT
42.transactions without substance 虚假交易 l@
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43.unusual pressures 异常压力 dWSH\wm+
44.the suspected noncompliance 涉嫌存在违法行为 Ab)7hCUW
45.materialiy 重要性 S7*:eo
46.exceed the materiality level 超过重要性水平 3WHH3co[
47.approach the materiality level 接近重要性水平 y.2 SHn0
48.an acceptably low level 可接受水平 6]*qx5m`<l
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Os;\\~e5
50.misstatements or omissions 错报或漏报 `x3c},'@k
51.aggregate 总计 I`l<}M
52.subsequent events 期后事项 vbU{Et\^
53.adjust the financial statements 调整财务报表 P[~a'u
54.perform additional audit procedures 实施追加的审计程序 4{=Em5`HbO
55.audit risk 审计风险 %,BJkNV
56.detection risk 检查风险 B'yrXa|P
57.inappropriate audit opinion 不适当的审计意见 .u&g2Y
58.material misstatement 重大的错报 ^q$sCt}
59.tolerable misstatement 可容忍错报 >?tpGEZ\
60.the acceptable level of detection risk 可接受的检查风险